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Female Labour Supply and the Tax Benefit System in France

John K. Dagsvik, Francois Laisney (), Steinar Strøm and Jannike Ostervold

Annals of Economics and Statistics, 1988, issue 11, 5-40

Abstract: The paper presents estimates of a separable Box-Cox type utility function defined over leisure and consumption, parameterized by demographics. The estimation takes detailed account of the French system of direct taxation, social security contributions and social benefits. Observed hours come in through a single distributional statistic. The model is used for simulation and the effects of bringing the French tax and benefits system more in line with the systems of other OECD countries are discussed.

Date: 1988
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Working Paper: FEMALE LABOUR SUPPLY AND THE TAX BENEFIT SYSTEM IN FRANCE (1988)
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